06878025falsethe running of a dental surgery and opticians2024-11-012025-10-31http://www.companieshouse.gov.uk/2024-10-31http://www.companieshouse.gov.uk/cd:CompanySecretary12024-11-012025-10-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-10-31http://www.companieshouse.gov.uk/cd:Director12024-11-012025-10-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-11-012025-10-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-11-012025-10-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-10-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-11-012025-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-10-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-11-012025-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-10-31http://www.companieshouse.gov.uk/2024-11-012025-10-31http://www.companieshouse.gov.uk/2024-10-31http://www.companieshouse.gov.uk/cd:FRS1022024-11-012025-10-31http://www.companieshouse.gov.uk/2025-10-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-11-012025-10-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2024-11-012025-10-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 06878025
Eyesmile Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
Prepared By:
Staffer Mayled & Co Ltd
46-48
Station Road
Cardiff
CF14 5LU
Eyesmile Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
DIRECTORS
Dr Neeru Korpal
SECRETARY
Mr Vineet Korpal
REGISTERED OFFICE
120-122 High Street
Whitton
Twickenham
Middlesex
TW2 7LL
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06878025
ACCOUNTANTS
Staffer Mayled & Co Ltd
46-48
Station Road
Cardiff
CF14 5LU
Eyesmile Ltd
ACCOUNTS
FOR THEYEARENDED31/10/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Eyesmile Ltd
BALANCE SHEET AT 31/10/2025
20252024
Notes££
FIXED ASSETS
Tangible assets3138,184167,938
CURRENT ASSETS
Stock74,57979,877
Debtors5482,956569,028
Cash at bank and in hand212,49687,080
770,031735,985
CREDITORS: Amounts falling due within one year6403,531564,714
NET CURRENT ASSETS366,500171,271
TOTAL ASSETS LESS CURRENT LIABILITIES504,684339,209
CREDITORS: Amounts falling due after more than one year7147,362113,650
PROVISIONS FOR LIABILITIES AND CHARGES925,77424,895
NET ASSETS331,548200,664
CAPITAL AND RESERVES
Called up share capital10100100
Profit and loss account331,448200,564
SHAREHOLDERS' FUNDS331,548200,664
For the year ending 31/10/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 30/07/2026 and signed on their behalf by
.............................
Dr Neeru Korpal
Director
Eyesmile Ltd
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Short Leasehold Propertiesreducing balance 5%
Plant and Machineryreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 5 years Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
Eyesmile Ltd
2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/11/202425,00025,000
At 31/10/202525,00025,000
Depreciation
At 01/11/202425,00025,000
At 31/10/202525,00025,000
Net Book Amounts
At 31/10/2025--
3. TANGIBLE FIXED ASSETS
Short LeaseholdPlant and
PropertiesMachineryTotal
£££
Cost
At 01/11/202461,331502,769564,100
Additions-6,6536,653
At 31/10/202561,331509,422570,753
Depreciation
At 01/11/202424,884371,278396,162
For the year1,82434,58336,407
At 31/10/202526,708405,861432,569
Net Book Amounts
At 31/10/202534,623103,561138,184
At 31/10/202436,447131,491167,938
4. STOCK 20252024
££
Stock comprises:
Stock74,57979,877
74,57979,877
Eyesmile Ltd
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors69,50761,783
VAT2,912-
Other debtors137,846126,433
Prepayments348-
Directors current account272,343380,812
482,956569,028
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax106,75274,734
VAT-3,203
PAYE control9,2878,846
Salaries and wages control-1,599
Loans93,21962,680
Credit card12,54229,191
Hire purchase22,28534,754
Trade creditors146,847297,807
Patient charges6,95024,020
Deferred income5,64927,880
403,531564,714
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Loans >1yr141,54186,449
Hire purchase >1yr5,82127,201
147,362113,650
On the 1/10/2020 the company entered into a hire purchase agreement of 60 payments of £1,171.91.On the 1/2/2022 the company entered into a hire purchase agreement of 60 payments of £1,152.On the 1/2/2022 the company entered into a hire purchase agreement of 60 payments of £705.06.On the 16/10/2017 the company entered into a loan agreement of 144 payments of approx. £2,890.On the 27/5/2020 the company entered into a loan agreement of 60 payments of £2,333.33 plus interest of 2.18% p.a. above the base rate. No repayments were due for the first 12 months. On the 14th January 2025 the company entered in to a loan agreement of 60 monthly payments of £2,358.03. On the 24th February 2025 the company entered into a loan agrement of 60 monthly payments of £1,159.07.
Eyesmile Ltd
8. EMPLOYEES
20252024
No.No.
Average number of employees2319
9. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation25,77424,895
25,77424,895
10. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100
11. CONTROLLING PARTY
Are the director and shareholders of the company.